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Capitol changes — New tax law holds many important provisions
February / March 2013
Price: $225.00, Subscriber Price: $157.50
Word count: 1121
Abstract: This article discusses some of the most important provisions of the American Taxpayer Relief Act of 2012 (ATRA), signed into law this past January. These provisions address ordinary-income tax rates and long-term capital gains rates; the alternative minimum tax; and several tax breaks for businesses. A sidebar explains how ATRA affects gift, estate and generation-skipping transfer taxes.